Molecular Diversity Preservation International (MDPI) | The Relationship between Investor Materiality and the Sustainable Development Goals: A Methodological Framework

The world has great expectations for how the private sector, both companies and investors, can support the 17 Sustainable Development Goals (SDGs). In fact, it is generally believed that these goals cannot be achieved without strong support from the private sector. But will making the world a better place hurt financial returns? The answer is “No” if companies focus on the SDGs and their associated targets that benefit from strong performance on the material ESG issues that matter to investors. In this paper MDPI maps the 30 generic ESG issues identified by the Sustainability Accounting Standards Board (SASB) to the SDGs and their targets. This paper is divided into four parts. Part I explains the motivation for this study. Part II explains methodology and Part III the results. Part IV concludes with a summary of results and some reflections on how mapping methodology can be improved. Betti, G.; Consolandi, C.; Eccles, R.G. The Relationship between Investor Materiality and the Sustainable Development Goals: A Methodological Framework. Sustainability 2018, 10, 2248.